The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020.
HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform. This includes:
- Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.
- Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.
- Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.
- Holding webinars at least weekly, with small tax agents, recruitment agencies, charities, public bodies and contractors.
- Publishing an enhanced version of the Check Employment Status for Tax online tool in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.